ported. All the citizens make oath, that they will pay, every three months, all the taxes impofed by law. All merchants, and even all innkeepers, are trufted, with keeping themselves the account of the goods which they fill, either within or without the territory. At the end of every three months, they fend this account to the treafurer, with the amount of the tax, computed at the bottom of it. It is not fufpected that the revenue fuffers by this confidence. (See Smith, Book v. ch. 2. Memoires concernant les Droits. Tome I. P: 74-) But It is true, indeed, that a great revolution behoved to take place, in the fentiments of the people, before the happy events, which I he now hinted, could take place in this country. this revolution, great as it may appear, would certainly take place, in confequence of a change in the fyftem of taxation. A fyltem of moderate taxation, like every thing elfe, would fofter and promote itfelf. Under its milder regulations and laws, the unreafonablencfs of fmuggling would appear. The people would foon have lefs prejudice. They would venerate the revenue code; and this would enable and infpirit the minifter to go on in reformation.' Looking upon this performance as a first attempt to treat of taxation as a branch of fcience, it certainly poffefies merit; and, what not a little raifes it in our eftimation, although anonymous, it is entirely free from the virulence of party animadverfions. "The ftyle, and manner of dividing the fubjects, how ever, might be very much improved, A. Da ₹ INDEX. Books reviewed have the firft word printed in Capitals, Notices |